龙韵股份: 龙韵股份内部审计制度（2025年8月修订）

Core Points - The internal audit system of Shanghai Longyun Cultural Technology Group Co., Ltd. aims to standardize internal audit work in accordance with national standards and regulations [2][3] - The internal audit institution is independent and reports to the board of directors, ensuring objectivity and avoiding conflicts of interest [2][3][5] Summary by Sections General Principles - The internal audit system is established based on guidelines from the China Internal Audit Association and relevant laws, applicable to the company and its subsidiaries [2] - The overall goals of internal auditing include improving the quality of accounting information, ensuring compliance with financial regulations, and providing recommendations for internal control improvements [2][3] Types of Internal Audits - Internal audits are categorized into financial statement audits, operational performance audits, executive departure audits, internal control audits, fixed asset investment audits, and other special audits [3][4] - Financial statement audits focus on the legality and fairness of financial data submitted by subsidiaries [3] - Operational performance audits assess the completion of performance indicators and their influencing factors [3][4] - Executive departure audits evaluate the financial status and performance of departing executives [4] Organization of Internal Audit Work - The internal audit institution operates independently and adheres to principles of objectivity and confidentiality [5][6] - The institution has the authority to review relevant financial documents and request cooperation from audited units [5][6] Internal Audit Reports - Internal audit reports summarize the findings and are submitted to the board of directors, with significant issues addressed in written recommendations [6] - Audited units must respond with a written rectification plan and report on the implementation of corrective actions [6] Supplementary Provisions - Violations of the internal audit system may result in disciplinary actions against responsible personnel [6] - The board of directors is responsible for interpreting the internal audit system, which takes effect upon approval [6]